The Senate impeachment court spent Day 35 of Vice President Sara Duterte's trial hearing bank officials confirm balances, and Day 36 hearing the defense object that the prosecution wants to change its own witness lineup on the morning of testimony. Neither day, on the published record, has settled whose money sits in the roughly 30 accounts prosecutors say were left out of her statements of assets, liabilities and net worth (SALN).
Day 35: balances confirmed, owners not
According to the Manila Times (Oct. 7), bank officials testified about 30 active accounts with a combined balance of about ₱190 million from 2022 to 2025, which the prosecution says were not declared in her SALNs. Arcy James Gonzales, branch manager of Asia United Bank's Davao Toril branch, testified that the Vice President's husband, lawyer Manases "Mans" Carpio, holds two AUB accounts, confirmed their year-end balances for 2022 to 2025, and said Duterte is not listed as a holder on them.
That last detail matters. A prosecution case built on undeclared Duterte assets has just heard a bank manager say the Vice President is not on the account in question. The Manila Times report does not say how prosecutors intend to attribute the funds to her, nor does it break down the ₱190 million by account, bank or year.
Private prosecutor James Bryan Ibrahim Alih, representing the House, said two more AUB witnesses, from the Davao Tagum and Ortigas-Greenhills branches, would be dispensed with because those accounts were closed. Witnesses from Philippine Savings Bank, Metrobank, Security Bank, BPI, PNB and BDO are still scheduled, as is FWD Life Insurance's chief legal and compliance officer, Juan Sotero Roman, the first insurance representative.
Day 36: the lineup changes
On Thursday, according to the Daily Tribune, the prosecution proposed moving a financial analyst who was not originally scheduled ahead of the Bureau of Internal Revenue witness. Defense lead counsel Sheila Sison called the notice "ultra-belated" and said it was "really unfair" to swap witnesses at the last minute and expect the defense to examine the new one the same day.
House prosecutor Terry Ridon asked the court to allow the analyst first because the lawyer handling the BIR witness was ill. Presiding Officer Francis "Chiz" Escudero did not immediately rule, instead agreeing to Sen. Vicente "Tito" Sotto III's request to adjust the schedule around a 1 p.m. Senate plenary session; proceedings were expected to resume around 2:30 or 3 p.m. The Tribune did not name the analyst or report further argument.
The defense's complaint has a familiar ring: on Day 32, as earlier reported by Pulpulitiko, the AMLC evidence was pushed back after the defense said it had received only summaries that morning. Two reshuffles in a week is not a pattern the record proves is deliberate, but it does mean the order of proof keeps depending on who is available.
Still unknown
The published reports do not say who owns the other accounts, what the closed accounts held, how the prosecution will tie the funds to the Vice President, or what the defense will say about their source. Nor is it clear what the unnamed financial analyst will testify to, or whether the court allowed the change.
Context
Day 34 testimony, covered earlier by Pulpulitiko, compared bank records from eight banks against a SALN of about ₱13.3 million, and Day 33 featured the AMLC's ₱4.4 billion in transactions touching the Vice President and her husband. The trial is a Senate impeachment proceeding; the court has yet to rule on any evidence's weight.
Sources
- Manila Times, "Senate court continues scrutiny of Sara Duterte's bank records" — https://www.manilatimes.net/2026/10/07/news/senate-court-continues-scrutiny-of-sara-dutertes-bank-records/2440532
- Daily Tribune, "Defense Criticizes Prosecution's Last-Minute Witness Switch in Impeachment Trial" — https://tribune.net.ph/2026/10/08/defense-hits-last-minute-witness-switch
